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Audit fees and earnings management: differences based on the type of audit

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Audit fees and earnings management: differences based on the type of audit

dc.contributor.author	Gandía Cabedo, Juan Luis
dc.contributor.author	Huguet Benavent, David
dc.date.accessioned	2023-09-15T07:35:54Z
dc.date.available	2023-09-16T04:45:07Z
dc.date.issued	2021	es_ES
dc.identifier.citation	Juan L. Gandía & David Huguet (2021) Audit fees and earnings management: differences based on the type of audit, Economic Research-Ekonomska Istraživanja, 34:1, 2628-2650	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/89284
dc.description.abstract	In spite of the extensive research about the impact of audit fees on audit quality, there is no research examining if the association between voluntary audits and audit pricing affects audit quality. Therefore, the aim of this paper is to empirically examine whether the effect of audit fees on audit quality, measured by the level of earnings management, is affected by the type of audit (voluntary vs mandatory), as well as whether the effect of audit fees on audit quality is different depending on the type of audit. Using a sample of Spanish SMEs composed of both voluntarily and mandatorily audited companies, we find that voluntary audits have higher quality when audit fees are lower, but the differences in audit quality between voluntary and mandatory audits reverse as audit fees increase, and mandatory audits are more effective at deterring earnings management when audit fees are high. Additional analyses show that voluntary audits do not directly affect earnings management; instead, voluntary audits are associated with abnormal fees, which in turn negatively affect earnings management. The results also show that audit fees are only negatively associated with earnings management when accruals are income-increasing, which is related to auditor conservatism	es_ES
dc.language.iso	en	es_ES
dc.publisher	Taylor & Francis	es_ES
dc.subject	audit fees	es_ES
dc.subject	audit quality	es_ES
dc.subject	earnings management	es_ES
dc.subject	voluntary audi	es_ES
dc.title	Audit fees and earnings management: differences based on the type of audit	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.1080/1331677X.2020.1836990	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES
dc.type.hasVersion	VoR	es_ES
dc.rights.accessRights	open access	es_ES